Were fees for taking game animals and receiving guide services on private Texas acreage taxable?

Plain-English summary

A private landowner charged hunters based on the animal taken and also charged for guide service.

The Comptroller treated the animal fee as payment for a personal license or “profit a prendre”—a right to take part of the land's produce—rather than a taxable sale of the animal.

The separate guide-service fee was also exempt. Rule 3.298(a)(2)(H) specifically exempted fishing and hunting guide services.

What this means for you

This letter addressed fees for taking game on privately owned acreage and the related guide service. It did not discuss sales of processed meat, equipment, lodging, or other separately charged items.

Common questions

Was the fee based on the animal taken taxable? No under the Comptroller's stated private-real-estate-right treatment.

What is a profit a prendre? The cited authority described it as a right to take part of the soil or produce of land.

Was the hunting guide fee taxable? No.

Did the same guide exemption cover fishing? Yes. The cited rule covered fishing and hunting guide services.

Citations and references

• 34 Tex. Admin. Code Rule 3.298(a)(2)(H) (amusement services; hunting and fishing guides)
• 17 American Jurisprudence 927, § 6 (profit a prendre)

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9011L1056G10

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TEXAS 78774

BOB BULLOCK
Comptroller November 7, 1990

Dear ****:

In our telephone conversation on October 26th, you asked about Texas'
position on fees charged for hunting and bagging game animals on pri-
vately owned acreage.

You said that the hunters are charged a fee based on what animal was
bagged and were also charged a fee for guide service.

The Texas Comptroller's Office has taken the position that the fee for
the animal is in fact a fee for granting the hunter a right in private
real estate. By paying the fee, the hunter is paying for a personal
license, or "profit a prendre." 17 American Jurisprudence 927, section
6 provides that "the right to profits, denominated 'profit a prendre'.
consists of a right to take a part of the soil or produce of the land,
in which there is a supposable value."

The fee for the guide service is also exempt. The Comptroller's Rule
3.298, subsection (a)(2)(H) specifically exempts fishing and hunting
guide services.

Please write or call if you have any questions. You can call toll-free
at 800-531-5441. Our regular number is 512-463-3830 and our FAX number
is 512-475-0900.

Sincerely,
Larry Koenig
Taxability Section
Legal Services Division